New Delhi: The Central Board of Direct Taxes has notified the Direct Tax Vivaad se Vishwas (DTVSV) Scheme, 2024, to resolve pending appeals in the case of income tax disputes. The scheme will come into force on the 1st of next month. The DTVSV scheme provides lesser settlement amounts for taxpayers who file declarations on or before 31st December this year. It also provides for lesser settlement amounts for a new appellant in comparison to an old appellant.